donald was killed in an accident while he was on the job in 2012 at the time of 698612

Donald was killed in an accident while he was on the job in 2012. At the time of his death, he had $40,000 in an accrued bonus that was paid to his wife, Darlene. His employer had provided Donald with group term life insurance of $240,000 (twice his annual salary), which was payable to his widow, Darlene, in a lump sum. Premiums on this policy totaling $4,500 had been included in Donald’s gross income under § 79. Donald’s employer also paid Darlene an amount equal to Donald’s three months’ salary of $30,000, which is what the employer does for all widows and widowers of deceased employees. Donald had purchased a life insurance policy (premiums totaled $70,000) that paid $200,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $20,000 each year for a 25 year period. She received her first installment this year. From the above information, what is Darlene’s gross income in 2012?